Regulation on the manner and process of determining the tax base on individual income tax on unreported income from cross-evaluation (“Official Gazette of the Republic of Serbia”, No. 61/2006)

Pursuant to the Article 60 Paragraph 2 of the Law on Tax Procedure and Tax Administration («Official Gazette of the Republic of Serbia», reference number 80/02, 84/02, 23/03, 70/03, 55/04, 61/05 and 85/05),

Minister of Finances adopted

REGULATION

ON THE MANNER AND PROCESS OF DETERMINING THE TAX BASE ON INDIVIDUAL INCOME TAX ON UNREPORTED INCOME FROM CROSS-EVALUATION

Article 1

This Regulation shall govern the manner and procedure for determining the tax base of individual income tax on unreported income from cross-evaluation as defined in Article 59 of the Law on Tax Procedure and Tax Administration («Official Gazette of the Republic of Serbia», reference number 80/02, 84/02, 23/03, 70/03, 55/04, 61/05 and 85/05 – hereinafter referred to as LPTA) that is, based on the Article 59 Paragraph 3 of the LPTA, taxable as other income under the law governing personal income tax.

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Regulation on the manner and process of determining the tax base on individual income tax on unreported income from cross-evaluation (“Official Gazette of the Republic of Serbia”, No. 61/2006)